feat: [CEO 대시보드] 섹션별 API + 일일보고서 엑셀

- DashboardCeo 리스크 감지형 서비스 리팩토링
- 일일보고서 어음/외상매출채권 현황 섹션 추가
- 엑셀 내보내기 화면 데이터 기반 리팩토링
- 공정명 컬럼 및 근태 부서 조인 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Services/DailyReportService.php

@@ -5,6 +5,9 @@
 use App\Models\Tenants\BankAccount;
 use App\Models\Tenants\Bill;
 use App\Models\Tenants\Deposit;
+use App\Models\Tenants\ExpectedExpense;
+use App\Models\Tenants\Purchase;
+use App\Models\Tenants\Sale;
 use App\Models\Tenants\Withdrawal;
 use Carbon\Carbon;
 
@@ -155,6 +158,11 @@ public function summary(array $params): array
             : null;
         $operatingStability = $this->getOperatingStability($operatingMonths);
 
+        // 기획서 D1.7 자금현황 카드용 필드
+        $receivableBalance = $this->calculateReceivableBalance($tenantId, $date);
+        $payableBalance = $this->calculatePayableBalance($tenantId);
+        $monthlyExpenseTotal = $this->calculateMonthlyExpenseTotal($tenantId, $date);
+
         return [
             'date' => $date->format('Y-m-d'),
             'day_of_week' => $date->locale('ko')->dayName,
@@ -167,9 +175,138 @@ public function summary(array $params): array
             'monthly_operating_expense' => $monthlyOperatingExpense,
             'operating_months' => $operatingMonths,
             'operating_stability' => $operatingStability,
+            // 자금현황 카드용
+            'receivable_balance' => $receivableBalance,
+            'payable_balance' => $payableBalance,
+            'monthly_expense_total' => $monthlyExpenseTotal,
         ];
     }
 
+    /**
+     * 엑셀 내보내기용 데이터 조합
+     * DailyReportExport가 기대하는 구조로 변환
+     */
+    public function exportData(array $params): array
+    {
+        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
+        $dateStr = $date->format('Y-m-d');
+
+        // 화면과 동일한 계좌별 현황 데이터 재사용
+        $dailyAccounts = $this->dailyAccounts($params);
+
+        // KRW 계좌 합산 (화면 합계와 동일)
+        $carryover = 0;
+        $totalIncome = 0;
+        $totalExpense = 0;
+        $totalBalance = 0;
+
+        $details = [];
+
+        foreach ($dailyAccounts as $account) {
+            $carryover += $account['carryover'];
+            $totalIncome += $account['income'];
+            $totalExpense += $account['expense'];
+            $totalBalance += $account['balance'];
+
+            // 계좌별 상세 내역
+            if ($account['income'] > 0) {
+                $details[] = [
+                    'type_label' => '입금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => $account['income'],
+                    'withdrawal_amount' => 0,
+                    'description' => '',
+                ];
+            }
+
+            if ($account['expense'] > 0) {
+                $details[] = [
+                    'type_label' => '출금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => 0,
+                    'withdrawal_amount' => $account['expense'],
+                    'description' => '',
+                ];
+            }
+        }
+
+        // 어음 및 외상매출채권 현황
+        $noteReceivables = $this->noteReceivables($params);
+
+        return [
+            'date' => $dateStr,
+            'previous_balance' => $carryover,
+            'daily_deposit' => $totalIncome,
+            'daily_withdrawal' => $totalExpense,
+            'current_balance' => $totalBalance,
+            'details' => $details,
+            'note_receivables' => $noteReceivables,
+        ];
+    }
+
+    /**
+     * 미수금 잔액 계산
+     * = 전체 매출 - 전체 입금 - 전체 수취어음 (기준일까지)
+     * ReceivablesService.getTotalCarryForwardBalance() 동일 로직
+     */
+    private function calculateReceivableBalance(int $tenantId, Carbon $date): float
+    {
+        $endDate = $date->format('Y-m-d');
+
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('sale_date', '<=', $endDate)
+            ->sum('total_amount');
+
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('deposit_date', '<=', $endDate)
+            ->sum('amount');
+
+        $totalBills = Bill::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('bill_type', 'received')
+            ->where('issue_date', '<=', $endDate)
+            ->sum('amount');
+
+        return (float) ($totalSales - $totalDeposits - $totalBills);
+    }
+
+    /**
+     * 미지급금 잔액 계산
+     * = 미지급 상태(pending, partial, overdue)인 ExpectedExpense 합계
+     */
+    private function calculatePayableBalance(int $tenantId): float
+    {
+        return (float) ExpectedExpense::where('tenant_id', $tenantId)
+            ->whereIn('payment_status', ['pending', 'partial', 'overdue'])
+            ->sum('amount');
+    }
+
+    /**
+     * 당월 예상 지출 합계 계산
+     * = 당월 매입(Purchase) + 당월 예상지출(ExpectedExpense)
+     */
+    private function calculateMonthlyExpenseTotal(int $tenantId, Carbon $date): float
+    {
+        $startOfMonth = $date->copy()->startOfMonth()->format('Y-m-d');
+        $endOfMonth = $date->copy()->endOfMonth()->format('Y-m-d');
+
+        // 당월 매입 합계
+        $purchaseTotal = Purchase::where('tenant_id', $tenantId)
+            ->whereBetween('purchase_date', [$startOfMonth, $endOfMonth])
+            ->sum('total_amount');
+
+        // 당월 예상 지출 합계 (매입 외: 카드, 어음, 급여, 임대료 등)
+        $expectedExpenseTotal = ExpectedExpense::where('tenant_id', $tenantId)
+            ->whereBetween('expected_payment_date', [$startOfMonth, $endOfMonth])
+            ->sum('amount');
+
+        return (float) ($purchaseTotal + $expectedExpenseTotal);
+    }
+
     /**
      * 직전 3개월 평균 월 운영비 계산
      *